BAS is meant to offset costs
for a member's meals. This allowance is
based in the historic origins of the military
in which the military provided room and
board (or rations) as part of a member's
pay. This allowance is not intended to offset
the costs of meals for family members.

Beginning on January 1 2002, all enlisted
members get full BAS, but pay for their
meals (including those provided by the government).
This is the culmination of the BAS Reform
transition period.

Because BAS is intended to provide meals
for the service member, its level is linked
to the price of food. Therefore, each year
it is adjusted based upon the increase of
the price of food as measured by the USDA
food cost index. This is why the increase
to BAS will not necessarily be the same
percentage as that applied to the increase
in the pay table, as annual pay raises are
linked to the increase of private sector
wages.

Because members are assigned to a variety
of situations, some of which either mandate
or prevent obtaining meals from a government
facility, there are two types of BAS, each
based on a differing personal circumstance.